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Enabling Sustainability a Priority for Accountants in Business & Public Sector
global trends accountancy profession
2021/5/20
IFAC’s Professional Accountants in Business (PAIB) Advisory Group has compiled insights on key global trends impacting the future readiness of the accountancy profession in a new report Enabling Purpo...
国际公共部门会计准则理事会（International Public Sector Accounting Standards Board，IPSASB）
国际公共部门会计准则理事会 International Public Sector Accounting Standards Board IPSASB
2015/1/16
The IPSASB develops accounting standards and guidance for use by public sector entities. The structures and processes that support the operations of the IPSASB are facilitated by IFAC. The IPSASB rece...
Is There a Specific Accrual Basis Standard for the Public Sector? Theoretical Analysis and Harmonization of Italian Government Accounting
Public Administration Accounting Principle of Accrual Accounting Accounting Harmonization International Public Sector Accounting Standards Board (IPSASB)
2013/2/23
This paper aims to analyse the principle of accrual accounting when applied to non-business-oriented companies, including most general government bodies. The analysis is carried out by referring to co...